CHAUSSURES LEHANE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
CHAUSSURES LEHANE
NACE 47.721, Retail sale of footwear
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€17,444
2024 · €3,878-€21,321
Equity
€237,709
2024 · €255,153-€17,444
Cash
€10,284
2024 · €7,747+€2,537
Balance sheet total
€959,265
2024 · €947,267+€11,998
Largest movements
Assets
- Stocks and contracts +€20,997
up €20,997 (+3.2%), from €660,146 to €681,144
Equity and liabilities
- Short-term financial debts +€40,000
up €40,000 (+19.1%), from €209,000 to €249,000
- Profit (loss) carried forward -€17,444
down €17,444 (-10.0%), from €175,138 to €157,695
Income statement
- Gross operating margin -€56,972
down €56,972 (-17.3%), from €330,093 to €273,121
- Staff costs -€38,701
down €38,701 (-15.0%), from €258,267 to €219,566
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2024
€3,878
Gross operating margin
-€56,972
Staff costs
+€38,701
Depreciation
-€2,406
Write-downs
+€867
Other operating charges
-€33
Financial income
+€12
Financial charges
-€1,870
Taxes
+€381
Result 2025
-€17,444
raises the resultlowers the result
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€14,154
Investment
-€26,058
Financing
+€42,749
Cash 2024
€7,747
From operations (derived)
-€14,154
Net result for the year
-€17,444
Depreciation
+€30,660
Stocks and contracts
-€20,997
Receivables within one year
+€6,934
Trade debts
-€9,345
Tax, wage and social debts
-€4,680
Other debts
+€718
Investment (derived)
-€26,058
Investment in fixed assets (net)
-€26,058
Financing
+€42,749
Debts after one year
+€8,227
Current portion of long-term debt
-€5,478
Short-term financial debts
+€40,000
Cash 2025
€10,284
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €947,267 | €959,265 | +€11,998 | +1.3% |
| Fixed assets | 21/28 | €258,927 | €254,325 | -€4,603 | -1.8% |
| Tangible fixed assets | 22/27 | €255,306 | €250,704 | -€4,603 | -1.8% |
| Land and buildings | 22 | €231,751 | €210,490 | -€21,261 | -9.2% |
| Furniture and vehicles | 24 | €23,556 | €40,214 | +€16,658 | +70.7% |
| Financial fixed assets | 28 | €3,621 | €3,621 | = | 0.0% |
| Current assets | 29/58 | €688,340 | €704,940 | +€16,600 | +2.4% |
| Stocks and contracts in progress | 3 | €660,146 | €681,144 | +€20,997 | +3.2% |
| Stocks | 30/36 | €660,146 | €681,144 | +€20,997 | +3.2% |
| Amounts receivable within one year | 40/41 | €19,217 | €12,283 | -€6,934 | -36.1% |
| Trade receivables | 40 | €19,217 | €12,283 | -€6,934 | -36.1% |
| Cash at bank and in hand | 54/58 | €7,747 | €10,284 | +€2,537 | +32.7% |
| Deferred charges and accrued income | 490/1 | €1,230 | €1,230 | = | 0.0% |
| Total equity and liabilities | 10/49 | €947,267 | €959,265 | +€11,998 | +1.3% |
| Equity | 10/15 | €255,153 | €237,709 | -€17,444 | -6.8% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €18,042 | €18,042 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €11,844 | €11,844 | = | 0.0% |
| Profit (loss) carried forward | 14 | €175,138 | €157,695 | -€17,444 | -10.0% |
| Amounts payable | 17/49 | €692,114 | €721,555 | +€29,441 | +4.3% |
| Amounts payable after more than one year | 17 | €5,386 | €13,613 | +€8,227 | +153% |
| Financial debts | 170/4 | €5,386 | €13,613 | +€8,227 | +153% |
| Amounts payable within one year | 42/48 | €686,728 | €707,942 | +€21,214 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €34,977 | €29,499 | -€5,478 | -15.7% |
| Financial debts | 43 | €209,000 | €249,000 | +€40,000 | +19.1% |
| Credit institutions | 430/8 | €209,000 | €249,000 | +€40,000 | +19.1% |
| Trade debts | 44 | €104,360 | €95,015 | -€9,345 | -9.0% |
| Suppliers | 440/4 | €104,360 | €95,015 | -€9,345 | -9.0% |
| Taxes, remuneration and social security | 45 | €88,716 | €84,035 | -€4,680 | -5.3% |
| Taxes | 450/3 | €24,299 | €20,571 | -€3,728 | -15.3% |
| Remuneration and social security | 454/9 | €64,417 | €63,464 | -€953 | -1.5% |
| Other amounts payable | 47/48 | €249,676 | €250,393 | +€718 | +0.3% |
| Remuneration, social security and pensions | 62 | €258,267 | €219,566 | -€38,701 | -15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,254 | €30,660 | +€2,406 | +8.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,168 | €4,301 | -€867 | -16.8% |
| Other operating charges | 640/8 | €10,220 | €10,253 | +€33 | +0.3% |
| Gross operating margin | 9900 | €330,093 | €273,121 | -€56,972 | -17.3% |
| Operating profit (loss) | 9901 | €28,184 | €8,340 | -€19,844 | -70.4% |
| Financial income | 75/76B | €163 | €175 | +€12 | +7.6% |
| Recurring financial income | 75 | €163 | €175 | +€12 | +7.6% |
| Financial charges | 65/66B | €23,673 | €25,543 | +€1,870 | +7.9% |
| Recurring financial charges | 65 | €23,673 | €25,543 | +€1,870 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €4,674 | -€17,028 | -€21,702 | |
| Income taxes | 67/77 | €796 | €416 | -€381 | -47.8% |
| Profit (loss) for the period | 9904 | €3,878 | -€17,444 | -€21,321 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,878 | -€17,444 | -€21,321 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.